VAT Cash TimingFarm 74

VAT Cash Timing · HMRC guidance reviewed 6 August 2026

30, 60 or 90-day customers: VAT timing boundary

Convert payment-term assumptions into the percentage actually collected inside one VAT period.

Decision boundary

Average payment days alone do not establish a VAT payment date. The calculator therefore asks for the percentage actually collected in the period.

Evidence to check

Actual bank-credit, card, cheque or cash payment dates
Receipts that fall inside the VAT accounting period
Invoices with terms of six months or more, which are excluded transactions

Compare this VAT period

Official source

HMRC VAT Notice 731 payment-date rules

General information only. HMRC determines scheme eligibility, payment periods, exclusions and transition accounting.

Related guides

VAT Cash Accounting eligibility: £1.35m entry testCheck the VAT-exclusive turnover screen, general conditions and transaction exclusions separately.Cash accounting vs invoice accounting for VATCompare invoice VAT with VAT attached to payments actually received and made in the period.VAT on unpaid invoices under cash accountingSee how unpaid customer invoices can defer output VAT while supplier-payment timing affects input VAT.

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